Capital Allowances On New PBSA Developments

Edinburgh 2026-05-12

Purpose Built Student Accommodation continues to attract serious investment across the UK, but one opportunity is still consistently under claimed.

Capital allowances on new PBSA developments can unlock substantial tax relief, yet many projects move from construction to operation without a full specialist review of qualifying expenditure.

The capital allowances position should never be an afterthought.

If you’re developing, acquiring or advising on PBSA and would like to find out more about capital allowances in this sector, please get in touch.

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